CONTEMPORARY THEORY SEBAGAI PENDEKATAN ALTERNATIF DALAM PENYUSUNAN LAPORAN KONSOLIDASI
:
https://doi.org/10.9744/jak.3.1.pp.%201-17Keywords:
consolidated financial statements, business combination, approach.Abstract
Consolidated financial statements must be prepared if one of the combining entities obtain control over another. These reports should not be biased in favor of any group and must be based on the underlying substance of the economic events. There are some approaches or methods in preparing consolidated financial statements such as parent company theory, entity theory, proportional consolidation and contemporary theory. Certain problems and inconsistency in accounting procedures under each method arise in case the company owns less than 100% shares of the subsidiaries. Moreover there is no concencus among theorists which approach should be applied. Eventhough the pros and cons in arguing the proper approach has been going on in dabate, this paper attempts to set forth theoretical investigation to support the argumentation that contemporary theory is more appropriate approach. Abstract in Bahasa Indonesia : Laporan keuangan konsolidasi harus disusun jika salah satu perusahaan yang bergabung memiliki kontrol terhadap perusahaan lain. Laporan tersebut tidak boleh menyesatkan pihak-pihak yang berkepentingan dan harus didasarkan pada substansi atas peristiwa ekonomi. Terdapat beberapa pendekatan atau metode yang digunakan dalam penyusunan laporan keuangan konsolidasi seperti parent company theory, entity theory, proportional consolidation dan contemporary theory. Masalah dan inkonsistensi dalam prosedur akuntansi dengan menggunakan masing-masing prosedur tersebut muncul jika kepemilikan terhadap perusahaan anak kurang dari 100%. Selain itu masih belum ada kesepakatan dari para teoritisi di bidang akuntansi mengenai metode yang harus diterapkan. Meskipun pro dan kontra dalam memperdebatkan pendekatan mana yang lebih sesuai terus berlangsung, tulisan ini mencoba mengetengahkan kajian teoritis untuk mendukung argumentansi bahwa contemporary theory merupakan pendekatan yang lebih sesuai. Kata kunci: laporan keuangan konsolidasi, penggabungan perusahaan, pendekatan.Downloads
Published
2004-06-14
How to Cite
Juniarti, J. (2004). CONTEMPORARY THEORY SEBAGAI PENDEKATAN ALTERNATIF DALAM PENYUSUNAN LAPORAN KONSOLIDASI. Jurnal Akuntansi Dan Keuangan, 3(1), pp. 1-17. https://doi.org/10.9744/jak.3.1.pp. 1-17
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain the copyright and publishing right, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) followingthe publication of the article, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).<a href="http://creativecommons.org/lice